Information unaudited Information ungeprüftConsolidated statement of changes in equity
Attributable to shareholders of LLB | |||||||||
in CHF thousands | Note | Share capital | Share premium | Treasury shares | Retained earnings | Other reserves 5 | Total | Non- controlling interests | Total equity |
As at 1 January 2024 | 154’000 | – 15’066 | – 13’356 | 2’140’361 | – 136’250 | 2’129’690 | 962 | 2’130’652 | |
Restatement 1 | – 19’585 | – 19’585 | – 19’585 | ||||||
As at 1 January 2024 (restated) | 154’000 | – 15’066 | – 13’356 | 2’120’777 | – 136’250 | 2’110’105 | 962 | 2’111’067 | |
Comprehensive income for the period | 167’106 | 30’745 | 197’851 | 209 | 198’060 | ||||
Net profit | 167’106 | 167’106 | 133 | 167’240 | |||||
Other comprehensive income | 30’745 | 30’745 | 76 | 30’820 | |||||
Reclassification not affecting the income statement 2 | 1’261 | – 1’261 | 0 | 0 | |||||
Net movements in treasury shares 3/4 | – 61 | – 11’278 | – 11’339 | – 11’339 | |||||
Dividend 2023, paid 2024 | – 82’565 | – 82’565 | – 134 | – 82’699 | |||||
Increase / (Reduction) in non- controlling interests | 0 | 9 | 9 | ||||||
As at 31 December 2024 (restated) | 154’000 | – 15’127 | – 24’634 | 2’206’579 | – 106’766 | 2’214’052 | 1’046 | 2’215’098 | |
As at 1 January 2025 | 154’000 | – 15’127 | – 24’634 | 2’206’579 | – 106’766 | 2’214’052 | 1’046 | 2’215’098 | |
Comprehensive income for the period | 166’387 | 67’558 | 233’945 | 132 | 234’076 | ||||
Net profit | 166’387 | 166’387 | 140 | 166’527 | |||||
Other comprehensive income | 67’558 | 67’558 | – 8 | 67’550 | |||||
Reclassification not affecting the income statement 2 | 4’898 | – 4’898 | 0 | 0 | |||||
Net movements in treasury shares 3/4 | – 1’181 | – 5’792 | – 6’973 | – 6’973 | |||||
Dividend 2024, paid 2025 | – 85’207 | – 85’207 | – 199 | – 85’406 | |||||
Increase / (Reduction) in non- controlling interests | 0 | 27 | 27 | ||||||
As at 31 December 2025 | 154’000 | – 16’308 | – 30’426 | 2’292’656 | – 44’106 | 2’355’816 | 1’005 | 2’356’822 | |
1Information can be found in point 1.2 in the Accounting principles.
2The reclassification reflects the transfer of the profit from the sale of financial investments in equity instruments, which were measured at fair value in other comprehensive income (see also note 15).
3Contains change of reserves for security entitlements
4Contains changes due to the share repurchase programme (see note 29)
5The reconciliation of currency translation differences amounted to minus CHF thousands 69'447 as at 31 December 2025 (31 December 2024: minus CHF thousands 64'814). The difference reflects the change within the financial year, which is reported in the statement of comprehensive income.